CITIZENS FINANCIAL SERVICES, INC.

15 South Main Street

Mansfield, Pennsylvania 16933

September 25, 2015

Via Edgar

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

Citizens Financial Services, Inc.

Registration Statement on Form S-4 (Commission File No. 333-206807)

Request for Acceleration of Effectiveness                                                    

Ladies and Gentlemen:

Citizens Financial Services, Inc. (the “Company”) hereby requests that the above referenced Registration Statement on Form S-4 be declared effective on September 29, 2015 at 4:00 p.m., or as soon thereafter as is practicable.

The Company hereby acknowledges that:

· should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

· the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

/s/ Randall E. Black

Randall E. Black

President and Chief Executive Officer